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Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 315, as it relates to obtaining an understanding of internal control.
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This Implementation Tool for Auditors discusses specific requirements of CAS 315 that were identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 315. Providing the auditor with an understanding of these common pitfalls, the tool offers an approach for appropriately identifying and assessing the risks of material misstatement through understanding the entity and its environment, including the entity’s internal control.
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
CPA Canada supports the Innovation, Science and Economic Development Canada (ISED) consultation on digital and data transformation. Learn about the work CPA Canada is doing in the technology and innovation space.
November 5, 2018
Join CPA Canada and finance and business professionals from around the world to tackle global challenges of change and disruption, and build a road map for the profession.